Roth AG has a deferred tax liability of €68,000 at the beginning of 2019. At the end of 2019, it reports accounts receivable on the books at €90,000 and the tax basis at zero (its only temporary difference). If the enacted tax rate is 34% for all periods and income taxes payable for the period is €230,000, determine the amount of total income tax expense to report for 2019.